浅谈我国政府审计的问题探析

本科论文摘 要在社会主义市场经济发展的浪潮下，政府审计在其发展历程中展现出逐渐完善的趋势。但是因为受到多种因素的影响，我国的政府审计依然还有诸多不足之处，弄清楚这些问题并采取有效的应对措施，有利于我国政府审计的发展的理论和现实发展。本文概括描述了政府审计相关理论和原则，对政府审计的现状进行了分析，探讨出政府审计存在内部审计法律法规不健全、内审机构地位不高、独立性不强、审计人员综合素养欠缺等问题，最后得出结论，提出了完善政府审计制度体系，加大审计机构独立性建设、提高审计工作的透明度、提高审计人员的综合素质等措施，充分发挥政府审计的作用。关键字：政府审计，独立性，完善体制，审计人员，公开透明本科论文AbstractUnder the tide of the development of the Socialist market economy, the government audit shows a trend of gradual perfection in its development.However, due to various factors, China's government audit still has many shortcomings. To clear up these problems and take effective countermeasures is beneficial to the development of theory and reality of the development of our government audit.This article starts with an overview of government auditing theories and principles, analyzes the current state of government auditing.Then,this paper probes into the problems existing in the government audit, such as the imperfect laws and regulations of the internal audit, the low status of the internal audit institutions, the weak independence, and the lack of comprehensive quality of the auditors, and finally draws a conclusion that the government audit system should be improved, strengthen the independent construction of audit institutions, improve the transparency of audit work, improve the comprehensive quality of auditors and other measures to give full play to the role of government audit.Key words: Government audit ，Independence ，Improving the system ，Auditors，Open and transparent本科论文目 录前 言...